Any application for a form of claim to exemption or partial relief from United Kingdom tax should be forwarded immediately to the Centre for Non-Residents, Nottingham. See however DT9873 as regards claims to relief under certain articles of the agreement. Where known, the Centre for Non-Residents, Nottingham reference number should be quoted and, if possible, the type of income for which the form is required should be stated.

The forms of claim for exemption or partial relief from United Kingdom tax are IRL/COMPANY and IRL/INDIVIDUAL - for repayment of income tax deducted or relief at source claimed by companies and other persons respectively, other than tax on employment income and tax deducted by contractors from payments made to sub-contractors.

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